Case LawWrit Tax No. - 1330 of 2022
R.T. Infotech Vs Additional Commissioner Grade 2
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- May 29, 2025
- Type:
- Writ Petition
- Members:
- PIYUSH AGRAWAL
Subject
Buyer cannot be penalized for the default of the selling dealer
Input Tax Credit
Summary
The petitioner, a registered supplier, challenged two orders related to the period from July 2017 to March 2018. The petitioner used mobile recharge services from M/s Bharti Airtel, claiming ITC on the corresponding invoices. The claims included CGST…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri R.R. Agrawal, learned Senior Counsel assisted by Sri Suyash Agarwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of this writ petition, the petitioner has challenged the order dated 24.06.2022 passed by the Additional Commissioner Grade-2…